Environmental reporting of global corporations: A content analysis based on website disclosures [Book Review]
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 72 (4):307 - 321 (2007)
Today, more corporations disclose information about their environmental performance in response to stakeholder demands of environmental responsibility and accountability. What information do corporations disclose on their websites? This paper investigates the environmental management policies and practices of the 200 largest corporations in the world. Based on a content analysis of the environmental reports of Fortune’s Global 200 companies, this research analyzes the content of corporate environmental disclosures with respect to the following seven areas: environmental planning considerations, top management support to the institutionalization of environmental concerns, environmental structures and organizing specifics, environmental leadership activities, environmental control, external validations or certifications of environmental programs, and forms of corporate environmental disclosures.
|Keywords||environmental disclosures environmental management practices global corporations content analysis business ethics corporate citizenship|
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Citations of this work BETA
Kenneth Amaeshi & Olufemi O. Amao (2009). Corporate Social Responsibility in Transnational Speces: Exploring Influences of Varieties of Capitalism on Expressions of Corporate Codes of Conduct in Nigeria. [REVIEW] Journal of Business Ethics 86 (2):225 - 239.
Cory Searcy (2012). Corporate Sustainability Performance Measurement Systems: A Review and Research Agenda. [REVIEW] Journal of Business Ethics 107 (3):239-253.
Noushi Rahman & Corinne Post (2012). Measurement Issues in Environmental Corporate Social Responsibility (ECSR): Toward a Transparent, Reliable, and Construct Valid Instrument. [REVIEW] Journal of Business Ethics 105 (3):307-319.
Alan Muller & Gail Whiteman (2009). Exploring the Geography of Corporate Philanthropic Disaster Response: A Study of Fortune Global 500 Firms. [REVIEW] Journal of Business Ethics 84 (4):589 - 603.
S. X. Zeng, X. D. Xu, H. T. Yin & C. M. Tam (2012). Factors That Drive Chinese Listed Companies in Voluntary Disclosure of Environmental Information. Journal of Business Ethics 109 (3):309-321.
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